Long term capital gain 54F

I am retired employee not working for the past few years.  I sold some shares alloted from my company and used such funds to avail long term capital gain under 54 F. the property is under construction by the builder and got registered on my wife name, since I am not eligible to get any home loan, she is taxpayer, having an option to get home loan against property based on her financial eligibility norms. The property got registered on her name during Oct 2025 and funds sourced 25% from the bank and balance amount transferring from my account, shares…

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  Source of Fund for investing in Sec 54EC

Assessee has agreed to sell a flat and made agreement with buyer, possession of flat is also given within time but consideration of flat is not received from buyer . Now question is they want to claim exemption by investing in 54EC Bond but the Sale consideration is  not yet received. Stipulated time of investing in 54EC is over and still consideration is not received, is any case law to prove that transfer is still not completed as consideration is not received.

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